State and Local Tax

Allen Bradley, Michele Whittington, Bruce Clark and Ben Crittenden

Related Information

As states continue with the most significant budget deficits in recent history, state and local taxing authorities continue to aggressively pursue additional revenue for their jurisdictions through a variety of mechanisms ranging from overly broad interpretations of state statutes and local ordinances to aggressive, unyielding positions in litigation. Our SALT attorneys are the "go-to" people for SALT controversies in Kentucky. With tax expertise, in-depth litigation experience and a well-known presence in Frankfort, Kentucky—the state's capital—we are uniquely positioned to achieve success for our clients. We represent a number of large multi-state, multi-national corporations in complex SALT matters, and routinely and successfully represent many other businesses and individuals as well. We regularly appear before the Kentucky Department of Revenue, Board of Tax Appeals and all levels of the courts regarding state income, sales and use, property, severance and other taxes.

Recent engagements

  • Assisted a retailer in reducing a sales and use tax assesment of $3.4M down to a maximum potential tax liability of $.9M
  • Assisted a manufacturing client in reducing assessment from sales and use tax audit by 74%
  • Negotiated a $4.5M reduction in an income tax assessment resulting in client paying 33% of original assessment
  • Aided client in negotiating a $12M reduction in a property tax assessment
  • Represented numerous clients in their appeal of tangible personal and real property tax assessments resulting in significant savings for clients

Recent presentations and publications

  • “Amnesty and Voluntary Disclosure Programs,” ABA/IPT Advanced Income Tax Conference, New Orleans, LA, March 22, 2011
  •  “Alternative Apportionment,” ABA/IPT Advanced Income Tax Conference, New Orleans, LA, March 21, 2011
  • “Ethics!” Council on State Taxation (COST) Spring Sales Tax Conference, Atlanta, GA, March 2011
  • “Pyrrhic Victories in State Taxation,” ABA Section of Taxation Midyear Meeting, Boca Raton, FL, January 2011
  • “Unfairly Changing the Rules – How Far is Too Far,” COST Annual Meeting, Phoenix, AZ, October 2010
  • “GOTCHA! Procedural Pitfalls,” Institute of Professionals in Taxation (IPT)  Sales Tax Symposium, Palm Springs, CA, September 2010
  • Co-Author, "Retroactive and Refunds: Can They Really Keep Your Money," State Tax Notes, Volume 57, Number 7, August 16, 2010
  • "Discussion of Significant State Tax Litigation Around the Country," COST Mid-West Regional State Tax Seminar, Cincinnati, Ohio, August 11, 2010
  • "Applying Old Rules to New Technology - An Update on Taxation of Digital Goods & Services, COST Mid-West Regional State Tax Seminar, Cincinnati, Ohio, August 11, 2010
  • "Retroactivity & Retained Refunds: Can They Really Keep Your Money?," 33rd Annual Advanced State & Local Tax Institute, Washington, D.C., May 20, 2010
  • "Add-Back Statutes: The Construction of Exemptions, the Disappointing Decision in VFJ Ventures, Other Pending Litigation and Similarly Annoying Issues" and "Lack of Revenues Makes Bad Tax Laws," ABA/IPT Advanced Income Tax Seminar, New Orleans, LA, March 2010
  • "Regional Update . . . Tax Advice for Companies Doing Business in Indiana and Kentucky," Ohio State Tax Conference, Columbus, OH, January 2010
  • "Traps for Practitioners: Audits, Appeals & Collections," Kentucky Tax Conference, Louisville, KY, January 2010
  • "Special Report—Audits, Protests and Settlements—Oh My!!," COST, Midwest Regional Conference, St. Louis, MO, December 2009
  • "Broken Promises - The decision of the Kentucky Supreme Court in Miller v. Johnson Controls," LexisNexis Tax Law Center, November 16, 2009
  • "Miller v. Johnson Controls, Inc.and the Dangers of Retroactive Tax Legislation," IPT, Income Tax Report, November 2009 (co-authored with Jeff Mullins of American Airlines)
  • "Navigating Roadblocks to State Tax Refunds: Managing Expectations and Cutting a Deal," COST,  40th Annual Meeting, Las Vegas, NV, October 2009
  • "Income Tax for Sales Tax Professionals," IPT Sales Tax Symposium, Miami, FL, October 2009
  • "DirecTV v. Treesh," "Kentucky Protest and Appeals Process," and "Overhaul of Kentucky's Economic Incentives Legislation," LexisNexis Tax Law Center, Fall 2009
  • "The Latest & Greatest State Tax Litigation," COST Mid-Atlantic Regional State Tax Meetings, Richmond, VA, September 2009 and Cincinnati, OH, June 2009
  • "Ask the Experts Panel," COST Mid-West Regional State Tax Meeting, Columbus, OH, September 2009
  • "Is this Ethical? Professional Scenarios that Make You Crazy," Annual Meeting of the Kentucky Society of CPAs, June 2009
  • "Income Taxation for Kentucky Businesses," National Business Institute, Lexington, KY, May 2009
  • "Refunds for Court-Resolved Issues and Retroactive Statutes," ABA/IPT Advanced Income Tax Seminar, New Orleans, LA, March 2009; COST, Mid-Atlantic and Mid-West Regional State Tax Meetings, Richmond, VA, and Cincinnati, OH, September and June 2009; and published in IPT, Income Tax Report, April 9, 2009
  • "Recurring Problems from Tax Modernization - The Monster that Won't Go Away!," Kentucky State Tax Conference, Kentucky Society of CPAs, Louisville, KY, January 2009

 

______________________________________________

"Why does a slight tax increase cost you two hundred dollars and a substantial tax cut save you thirty cents?"

- Peg Grant, American Author